Mol Jantsje M, Molho Catherine
Center for Research in Experimental Economics and Political Decision Making (CREED), University of Amsterdam, Roetersstraat 11, Postbus 15867, 1001 NJ Amsterdam, The Netherlands.
Tinbergen Institute, Amsterdam, The Netherlands.
J Econ Sci Assoc. 2024;10(2):330-345. doi: 10.1007/s40881-024-00160-y. Epub 2024 Mar 14.
Some economic interactions are based on trust, others on monetary incentives or monitoring. In the tax compliance context, the monitoring approach creates compliance based on audits and fines (enforced compliance), in contrast to the trust-based (voluntary compliance) approach, which is based on taxpayers' willingness to comply. Here, we examine how changes in taxation regarding platform economy revenues affect intended labor supply on such platforms. New EU legislation, effective from 2023, will mandate data sharing between platforms and tax authorities across Europe, thus resulting in increased monitoring. We investigate how this upcoming shift in monitoring power affects the intended use of platforms and how it may interact with users' trust. We use a survey among platform workers ( = 626) in the Netherlands to examine views of the proposed regulation change, corrected for the proportion of platform income and several measures of trust. We experimentally manipulate information by either informing participants about the upcoming monitoring change or not. Results show that informing respondents about the change negatively affects expected supply of labor, and this effect is independent of respondents' trust. We discuss the policy implications of these results.
The online version contains supplementary material available at 10.1007/s40881-024-00160-y.
一些经济互动基于信任，另一些基于金钱激励或监督。在税收合规方面，监督方法通过审计和罚款创造合规（强制合规），这与基于信任的（自愿合规）方法形成对比，后者基于纳税人的合规意愿。在此，我们研究关于平台经济收入的税收变化如何影响此类平台上的预期劳动力供给。自2023年起生效的新欧盟立法将强制欧洲各地的平台与税务机关共享数据，从而导致监督增加。我们调查这种即将到来的监督权力转变如何影响平台的预期使用，以及它可能如何与用户的信任相互作用。我们对荷兰的平台工人（n = 626）进行了一项调查，以研究对拟议监管变化的看法，并根据平台收入比例和几种信任度量进行了校正。我们通过告知或不告知参与者即将到来的监督变化来实验性地操纵信息。结果表明，告知受访者这一变化会对预期劳动力供给产生负面影响，且这种影响与受访者的信任无关。我们讨论了这些结果的政策含义。
在线版本包含可在10.1007/s40881-024-00160-y获取的补充材料。
